Special preferential creditors
Glossary
A specially preferential creditor has legal priority in insolvency on specific assets, such as tax authorities or social security institutions. They are paid before other creditors from the proceeds of those assets.
Updated: 11/03/2026
The definitions presented in this section reflect the Belgian context, unless stated otherwise. The texts are intended to summarise the concepts in everyday language and should not be regarded as exhaustive or definitive. Suggestions or adjustments may always be sent to glossary@tcm.be.
Glossary
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